Joseph Frankovic, "Income Splitting and Attribution", Tax Topics, Wolters Kluwer, No. 2250, April 23, 2015

Summary Under
Tax Topics - Income Tax Act - Section 120.4 - Subsection 120.4(1) - Split Income - Paragraph (c)

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Summary Under
Tax Topics - Income Tax Act - Section 56 - Subsection 56(4.1)

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Summary Under
Tax Topics - Income Tax Act - Section 74.3 - Subsection 74.3(1)

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